Kerala High Court: ED Can Investigate Without FIR in Scheduled Offence Cases (CMRL Matter)  ||  Delhi High Court Upholds TRAI Rule Capping TV Advertisements at 12 Minutes Per Hour  ||  Supreme Court Directs High Courts to Deliver Judgments in 3 Months and Bail Orders in One Day  ||  Supreme Court: Successful Resolution Applicant Cannot Negotiate Further After CoC Approval  ||  Supreme Court: Succession Law Applies, Not Primogeniture, to Ex-Royal’s Private Estate Inheritance  ||  Supreme Court: Writ Jurisdiction Cannot Challenge Arbitrator’s Section 16 Decision  ||  Supreme Court: Sanyasi Status Cannot Be Ground to Reject Land Compensation Claim  ||  Supreme Court: Section 33(1)(a) of Arbitration Act Cannot Alter Nature of Interest in Award  ||  Supreme Court: Society Office Bearers Not Liable for Cheque Dishonour Without Active Business Role  ||  Supreme Court: Asking a Woman to Adjust in Marriage Does Not Amount to Cruelty By In-Laws    

CESTAT, Hyderabad: SEZ Act to Have Overriding Effect Over Service Tax Laws - (08 Sep 2021)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has ruled that Special Economic Zone (SEZ) Act, 2005 has an overriding effect over all Service Tax laws, rejection of refund claims not lawful as approval from Unit Approval Committee (UAC) is only procedural and not mandatory.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   SEZ ACT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved